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Reorganization and Realignment Costs (Tables)
 9 Months Ended
Sep. 30, 2018
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the initiatives included in “Reorganization and realignment costs:”
 
Three Months Ended
 
Nine Months Ended
 
September 30,
2018
 
October 1,
2017
 
September 30,
2018
 
October 1,
2017
G&A realignment
$
629

 
$
2,656

 
$
6,375

 
$
19,901

System optimization initiative
312

 
232

 
316

 
867

Reorganization and realignment costs
$
941

 
$
2,888

 
$
6,691

 
$
20,768
G&A Realignment – May 2017 Plan  
Restructuring Cost and Reserve  
Restructuring and Related Costs
The following is a summary of the activity recorded as a result of the G&A realignment plan:
 
Three Months Ended
 
Nine Months Ended
 
Total
Incurred Since Inception
 
September 30,
2018
 
October 1,
2017
 
September 30,
2018
 
October 1,
2017
 
Severance and related employee costs
$
57

 
$
1,210

 
$
3,168

 
$
14,436

 
$
18,124

Recruitment and relocation costs
200

 
145

 
708

 
145

 
1,197

Third-party and other costs
39

 
496

 
971

 
821

 
2,062

 
296

 
1,851

 
4,847

 
15,402

 
21,383

Share-based compensation (a)
333

 
805

 
1,528

 
4,499

 
6,655

Total G&A realignment
$
629

 
$
2,656

 
$
6,375

 
$
19,901

 
$
28,038

_______________

(a)
Primarily represents incremental share-based compensation resulting from the modification of stock options in connection with the termination of employees under our G&A realignment plan.

Schedule of Restructuring Reserve by Type of Cost
As of September 30, 2018, the accruals for our G&A realignment plan are included in “Accrued expenses and other current liabilities” and “Other liabilities” and totaled $6,817 and $1,432, respectively. The tables below present a rollforward of our accruals for the plan.
 
Balance
December 31,
2017
 
Charges
 
Payments
 
Balance
September 30, 2018
Severance and related employee costs
$
12,093

 
$
3,168

 
$
(7,103
)
 
$
8,158

Recruitment and relocation costs
177

 
708

 
(794
)
 
91

Third-party and other costs
—

 
971

 
(971
)
 
—

 
$
12,270

 
$
4,847

 
$
(8,868
)
 
$
8,249


 
Balance
January 1,
2017
 
Charges
 
Payments
 
Balance
October 1, 2017
Severance and related employee costs
$
—

 
$
14,436

 
$
(1,350
)
 
$
13,086

Recruitment and relocation costs
—

 
145

 
(36
)
 
109

Third-party and other costs
—

 
821

 
(821
)
 
—

 
$
—

 
$
15,402

 
$
(2,207
)
 
$
13,195